CY 1999

Administrative Order No. 79 dated July 28, 1999, Entitled "Recognizing the Establishment of the Inter-Agency Anti-Graft Coordinating Council and Directing Government Agencies to Extend Support and Assistance to It".

Guidelines Implementing Executive Order. No. 109 which Directs All National Government Agencies to Revert Certain Accounts Payable to the Cumulative Result of Operations of the National Government.

Submission by the City/Municipal Accountant of Consolidated Year-end Financial Statements of Barangays.

Accounting Guidelines for Accounts Payable and Amendments of the Standard Government Chart of Accounts prescribed in Volume II of the Government Accounting and Auditing Manual (GAAM).

    • Annex A

Report of Accounts Due and Receivable - Form - 17 KB
Report of Accounts Due and Receivable - Instructions -   -  22 KB

    • Annex B

Journal and Analysis of Obligations - Form   -   - 18 KB
Journal and Analysis of Obligations - Instructions   -  -  26 KB

    • Annex C

Request for Obligation of Allotment - Form  -  - 20 KB
Request for Obligation of Allotment - Instructions  -   - 23 KB

    • Annex D

List of Payables-Unliquidated Obligations - Form - 22 KB
List of Payables-Unliquidated Obligations - Instructions  -  - 20 KB

    • Annex E

Illustrative Accounting Entries   -  - 41 KB

Clarifying the application of COA Circular No. 75-6 dated November 7, 1975 on entitlement to transportation allowance of government officials whose offices have been issued with government vehicles, in accordance with the ruling of the Supreme Court in Aida Domingo vs. Commission on Audit (G.R. No. 112371), promulgated on October 7, 1998.

Accounting Guidelines and Procedures Relative to the CY 1999 Fund Release System.